starkville oktibbeha consolidated school district€¦ · •+ $4.50 per student for art, music and...

Starkville Oktibbeha Consolidated School

District

2018-2019 Budget Presentation

August 7, 2018

Greensboro Center

1

School Board Members

• Dr. Lee Brand, Jr., President

• John S. Brown, Vice President

• Dr. Debra Prince, Secretary

• Dr. Keith Coble, Assistant Secretary

• Sumner Davis, Member

2

FY2019 Budget Highlights

Description Amt BudgetedSalary/Fringes

Funding

New Positions

School Safety Officer - Overstreet Elementary 22,268 District Maintenance

Assist. Principal – Henderson Ward Stewart Elem. 60,376 Reallocation of federal funds & personnel attrition

Assist. Band Director – SHS 61,646 Reallocation from personnel attrition

Grant & Innovation Coordinator 85,077 Reallocation from personnel attrition

K-2 Lead Teacher 66,188 Reallocation from personnel attrition

Science Lead Teacher 85,077 Reallocation from personnel attrition

Curriculum Tech Specialist – Overstreet Elem. 62,006 Reallocation from personnel attrition

Librarian – West Elementary 66,556 Reallocation from personnel attrition

2 Math Teachers - AMS 111,606 Reallocation from personnel attrition

3

FY2019 Budget Highlights

Description Amt BudgetedSalary/Fringes

Funding

New Positions

Elementary Position – East Alternative 58,668 Reallocation of funds formerly used for Success Academy

2 English Teachers – AMS 98,550 Reallocation from personnel attrition

New Teacher Unit – East Alternative 56,018 Reallocation from personnel attrition

Math Curriculum & Intervention Specialist 97,472 Title funds

Pre-K Teachers (2@Sudduth; 1@West Elem.) 154,283 Title funds

Pre-K Assistants (2@Sudduth; 1@West Elem.) 65,354 Title funds

School Psychologist – Student Support Services 60,383 Federal IDEA (Special Education)funds

Freshman Focus Teacher – SHS 59,420 Reallocation from personnel attrition

History Teacher - SHS 59,420 Reallocation from personnel attrition

4

FY2019 Budget Highlights

Description Amt BudgetedSalary/Fringes

Funding

New Positions

2 Science Teachers – AMS 118,840 Reallocation from personnel attrition

SPED Teacher Assistant – Overstreet 19,922 Federal IDEA (Special Ed.) funds

5

Teacher Salary Scale

• $36,140 to $54,985 -- A Certificate

• $38,630 to $62,920 -- AA Certificate

• $39,894 to $66,395 -- AAA Certificate

• $41,058 to $70,120 -- AAAA Certificate

6

Tax Terminology

• Ad Valorem Tax—tax based on value of real and personal property

• Millage Rate—amount per $1,000 used to calculate taxes on property

• 10% of the assessed value is the amount on which taxes are paid

• Example - $100,000 home – 10% = $10,000

– $10,000/1,000 = $10

– $10 X # of mils = Approx. amount taxpayer will owe (before homestead exemption or any other credits)

– Millage rate of 66 would = $660

7

State Funding Terminology

• MAEP—Mississippi Adequate Education Program

• EEF Buildings & Buses—Education Enhancement Funds used for maintenance of buildings or buses

• EEF Instructional Supplies—Education Enhancement Funds used to help purchase supplies for each state funded teacher – Procurement cards issued to each state funded teacher

8

M MAEP Comparison

2018-2019 2017-2018 Decrease

$22,471,711 $22,792,576 $320,865

9

2018-2019 2017-2018 Increase/Decrease

$168,777 $168,777 $0

EEF – Buildings & Buses Comparison

10

Budget Amount Budget %

Local Sources (Ad valorem taxes, daily food sales, other)

$26,914,872 47.70%

State Sources (MAEP, Education Enhancement, Vocational, Homestead Exemption, other)

$24,305,298 43.08%

Federal Sources (Title I, Title II, IDEA, Child Nutrition, other federal grants) $5,019,717 8.90%

Sixteenth Section Sources $183,500 .32%

Total Revenues $56,423,387

TOTAL PROJECTED REVENUES

11

2018-2019 Projected Revenues

47.70%

43.08%

8.90% 0.32%

Local

State

Federal

16th Section

12

BUDGET AMOUNT BUDGET %

Instruction 27,461,975 33.77%

Support Services 20,159,397 24.79%

Noninstructional Services 5,907,441 7.27%

Sixteenth Section 69,850 .09%

Facilities acquisition and construction 23,167,911 28.49%

Debt Service

Principal 3,468,197 4.26%

Interest 1,063,556 1.31%

Other 15,000 .02%

Total $81,313,327

TOTAL PROJECTED EXPENDITURES

13

2018-2019 Projected Expenditures

33.77%

24.79%

7.27%

.09%

28.49%

5.59%

Instruction

Support Services

Noninstructional Services

16th Section

Facilities Acquisition &Construction

Debt Service

14

BUDGET HIGHLIGHTS

• DISTRICT MAINTENANCE FUND – FUND 1120

• STATE FUNDED SPECIAL EDUCATION FUND –FUND 1130

• ALTERNATIVE SCHOOL FUND – FUND 1140

• VOCATIONAL EDUCATION FUND – FUND 2711

15

Revenue – Funds 1120, 1130, 1140 & 2711 BUDGET AMOUNT BUDGET %

Ad Valorem Tax 20,962,783 45.84%

MAEP 22,471,711 49.14%

Vocational 1.68%

Ad Valorem Tax 387,876

State Vocational Funds 380,000

Other 1,524,060 3.34%

Homestead Exemption

Master Teacher Reimbursement

Rail Car, Heavy Truck, Rental Car Privilege Tax

ROTC

TVA

E-Rate

Educable Child

Carl Perkins Grant

Miscellaneous Revenue

Total $45,726,430

16

Projected Expenditures –Funds 1120, 1130, 1140 & 2711

• Salaries & Fringe Benefits $36,666,524

79.82%

• Salary Increases

• Teachers and other certified staff step increase on applicable salary guide

• Non-certified staff step increase on applicable salary guide (teacher assistants, clerical, custodial staff)

17

School Allocations

• Classroom Supplies and Materials $229,918• Elementary Schools

• $25 per student • + $4.50 per student for art, music and PE

supplies/materials • Middle School

• $35 per student • + $4.50 per student for art, music and PE

supplies/materials • High School

• $40 per student • +$4.50 per student for art, music and PE

supplies/materials • + Choral, Drama, JROTC, Art Competition,

Speech & Debate, AP Classes18

School Allocations

• In addition, principals will have the opportunity to budget for supplemental classroom supplies/materials and equipment from their Title I and other federal program allocations.

19

Teacher EEF Debit Cards –(Not included in this budget)

• The teachers will receive an individual “debit card” with $394 to be spent at each teacher’s discretion.

• These funds must be spent by March 31, 2019. Any unspent funds will revert to the state to be reallocated statewide in the subsequent year.

• The unspent funds no longer remain with the school district.

• In January, Mrs. McGarr will begin sending reminders to principals that teachers need to spend any balances left on their cards.

20

LIBRARY BOOKS AND SUPPLIES

• $125,999

• Based upon needs assessment of school media specialists

• Emphasis on updating nonfiction

• High school and middle school - research topic materials, replacement of computers

• Elementary schools – emphasis on providing additional nonfiction books based on student interests and standards-based instructional topics

21

TEXTBOOKS & CONSUMMABLES

• $403,630

– Based upon needs assessment by Administrative staff

• New Science Adoption

22

ATHLETICS & BAND

• Athletics – $54,902 general fund budget for student athletic

insurance, coaches travel, and office supplies – $140,000 to be transferred to Athletic Activity Fund

to help fund student athletic supplies and travel expenses for student sports

– Memorial Brick Fund – Funded by Donor Revenue -$107,948 current fund balance

• Band – $74,500 to help fund band camp expenses,

instrument repair, student transportation expenses and band supplies

23

COUNSELORS & PRINCIPALS’ OFFICE SUPPLIES

• Counselors– Supplies @ $180 per counselor

– Travel @ $450 per counselor

• Principals’ Office Supplies– $9 per student

– Travel @ $450 per principal • Additional travel funds in the amount of $900 allocated to

West Elementary due to the location of the school facility.

• Additional travel funds in the amount of $2,700 allocated to Starkville High School for administrative travel to extra-curricular activities.

24

OPERATION & MAINTENANCE OF PLANT

• $4,185,681

– Maintenance shop salaries and fringe benefits

– Custodial staff salaries and fringe benefits

– Utilities

– Operation and maintenance supplies/materials

– Purchased services for outside repairs

– Property insurance

25

TRANSPORTATION

• $3,270,927 – Bus driver salaries and fringe benefits

– Bus shop salaries and fringe benefits

– Gasoline

– Repair parts and supplies for bus shop

– Purchased services for repairs done outside the bus shop

– New buses• $180,000 to purchase 2 new buses (4 new buses were

purchased in May of 2018 for the start of the 2018-2019 school year)

26

SECURITY

• $657,322

– Security staff salaries and fringe benefits

– Purchased services

– Travel

– Supplies

27

TECHNOLOGY

• $1,139,215

– Technology staff salaries and fringe benefits

– Computer purchases

• $125,500 set aside each year starting with the 2017-2018 fiscal year

• Additional $105,000 to be set aside each year starting with the 2018-2019 fiscal year

– Other technology equipment replacement

– Technical services

28

EEF BUILDINGS AND BUSES REVENUE

• $168,777

• Used for payments on debt service – These funds were originally pledged by both Starkville School District and Oktibbeha County School District

29

FAMILY CENTERED PROGRAMS/EMERSON FAMILY SCHOOL

Director – Dr. Joan Butler– Extended Day Program – Tuition Based – Expenditures consist of

salaries/benefits and supplies - Approximate fund balance of $450,000

– Emerson Family School – Tuition Based – Expenditures consist of salaries/benefits, consultants and professional services for community classes, and supplies - Approximate fund balance of $600,000

– Family Center Projects – Funded by contributions and donations – Expenditures consist of office supplies - Approximate fund balance of $244,000

– Grants• MPACT – Family Resource Centers• Project Care• Early Learning Collaborative• Reading to Succeed• 21st Century• Dollar General Literacy

30

OTHER BUDGETS

• School Food Service & Summer Feeding Program

– Budget prepared by Ginny Hill and her staff

• Federal Programs (Title I, Title II, etc.)

– Project applications are being prepared by Anna Guntharp and her staff

• IDEA & Preschool

– Project applications are being prepared by Julie Jones and her staff

THE TOTAL 2018-2019 BUDGET CONSISTS OF 56 INDIVIDUAL BUDGETS

31

TWO MS CODE SECTIONS THAT PERTAIN TO BUDGETING AND BUDGET MANAGEMENT

• Section 37-61-19

– “Expenditures shall be limited to budgeted amounts; personal liability for excess.”

• Section 37-61-21

– Revision of budget

32

Expenditures Per Pupil

Year

Starkville School District

Oktibbeha County School District

Starkville-Oktibbeha

School District

Ranking in State

(High to Low)

2014-2015 $10,535.09 $13,309.04 #36 / #5

2015-2016 $10,789.90 #39

2016-2017 $10,712.34 #50

Projected2017-2018

$11,226.92 Unknown

Projected2018-2019

$11,396.92 Unknown

33

Ad Valorem Taxes for 2019 Year

• Operational ad valorem/homestead– Base Year runs from October 1, 2017 – September 30, 2018– We estimate collections in July, August and September 2018– Combined Base $20,132,577– Homestead Exemption estimated based upon prior year

collections - $372,214• Increases to base:

– 4% - $805,303– Increase in local contribution $92,117– Estimated ad valorem tax on new property $305,000

• Total operational ad valorem/homestead request of $21,334,997• Increase in mill value should be sufficient to cover the request

without an increase in the mills levied

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Ad Valorem Taxes for 2019 Year

• Debt Service ad valorem– Limited tax notes (3 mill levy)– General obligation bonds– 2 Qualified School Construction Bonds – 1 issued as a

limited tax note and the other issued as a general obligation bond

• Requirements for the 2018-2019 year– Balance in debt service funds: $808,784– Requirements for principal and interest payments for 2018-

2019 fiscal year: $4,229,672– Funds needed for debt payments due within county’s tax

year but after end of 2019 school district fiscal year: $457,872

– Resulting request: $3,878,76035

rAd Valorem Taxes for 2019 Year

• Recap

• Operational Request $21,334,997 (includes homestead of $372,214 and ad valorem of $20,962,783)

• Debt Service Request $3,878,760

• Request for support of Millsaps Vocational $387,876

• Total Request $25,601,633

36

How does the Request Change from Last Year for Ad Valorem

Funds only?

FY 18-19 FY 17-18 Difference

Operational $21,334,997 $19,881,565 $1,453,432

Debt Service $3,878,760 $3,614,830 $263,930

Millsaps $387,876 $361,483 $26,393

37

Net Effect

• Total ad valorem/homestead increase of $1,453,432 for operations

• Increases due to– 4% increase allowed by law– Increase in local contribution amount allowed by law– Estimated ad valorem tax on new property added to tax roll

The mill value increased approximately 7% from the prior year due to the reappraisal process and new property added to the tax roll.

Net effect = the increase in mill value should cover the increased request without the levying authority having to increase the number of mills levied

38

Fund Balance – Unassigned in DM – at June 30

YearFund

BalancePercentage

2016 $4,212,764 10.03%

2017 $7,832,244 18.21%

Projected2018

$10,000,000 23.06%

Projected2019

$10,036,930 22.45%

39

Fund Balance

• Why is a fund balance important?

– Helps to eliminate the need for a tax anticipation note

– Promotes a higher bond rating

– Provides the district with the operating capital to take advantage of educational opportunities for students

– The district is at the 55-mill cap, which means that local taxation for operations will be capped and the district will receive more dollars only through the reassessment process and from new growth

40

Conclusion

Public Comments

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